Singapore legislation

Section 19

of States of Malaya Customs Duties Collection Act 1958

Section 19

Forfeiture of postal articles containing undeclared dutiable goods

(1)

Any postal article consigned to Malaysia found upon examination to contain dutiable goods, that postal article not having affixed thereto a true declaration of such goods, shall be liable to forfeiture by order of the Collector.

(2)

A Federal Superintendent of Customs and Excise may compound the offence by accepting from the addressee or consignor of any postal article liable to forfeiture under subsection (1) a sum not exceeding $500 and shall thereupon release that article on payment of the customs duty due thereon.